A deductible gift recipient (DGR) is an organisation that is entitled to receive income tax deductible gifts (donations). DGRs are either:
- Endorsed by the ATO; or
- Listed by name in the tax law.
There are two types of DGR endorsement:
- An organisation is endorsed as a whole – for example, a public hospital or a public university; or
- An organisation is endorsed for the operation of a fund, authority or institution that it owns or includes – for example, a school that is endorsed for a building fund or a local council that is endorsed for a public library.
Donations you make to an organisation that is endorsed as a whole may be tax deductible. Donations you make to an organisation that is endorsed for a fund, authority or institution it operates are only tax deductible if you make the donation to that particular part of the organisation or fund raising activity.
You can check that a recipient is a DGR by:
- Visiting the Australian Business Register website
- Enter the recipient’s Australian Business Number (ABN) or name in the search box.
- If the recipient is a DGR, its DGR status is recorded under the heading ‘Deductible gift recipient status’ on the ‘Current details for ABN:’ page.
- If the search results are a list of matching names, select the ABN of the recipient to see the recipient’s current details.
- Downloading a complete list (updated daily) of endorsed DGRs by visiting the Australian Business Register website and referring to Deductible Gift Recipients – with separate lists available for an entity that is a:
- DGR in their own right;
- DGR for the operation of a fund, authority or institution.
